In this study, the Independent Sample T-Test Test was analyzed by comparing the mean values of BLUDs and OPDs in Kutai Kartanegara. The number of variables studied is 1 namely work professionalism with 5 indicators. The sample studied was 86 respondents in BLUD and 52 respondents in OPD. This research method uses incidental sampling. Yogyakarta:BPFE.The purpose of this study was to find out whether there were differences in the professionalism of work of Non PNS employees at BLUD Institutions with OPD in Kutai Kartanegara. Akuntansi Biaya: Perencanaan dan Pengendalian Biaya serta Pembuatan Keputusan. œMeraih Competitive Advantage Melalui Learning Organization. Competitive Strategy, New York: The Free Press. Management Accounting the Cornerstone for Business Decisions. 1997, Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa. Sistem Manajemen Strategic Berbasis Balanced Scorecard, Yogyakarta : UPP AMP YKPN Customer Service: Building Successful Skill for the Twenty First Century. Jurnal Ekonomi dan Bisnis Indonesia, Vol 14 No.2, 62-76. Perubahan Lingkungan, Transformasi Organisasional dan Reposisi Fungsi Sumber Daya Manusia. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Financial Accounting: A Bridge to Decision Making. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate. Cost driver is the basis used to charge collected on cost pool to the product. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. And management based activities are at the heart of contemporary operating control system. Costs of Management Systems Contemporary emphasis on search than the allocation. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices.
Activity-based costing system, Cost driver AbstractĬost is an important factor in ensuring the company win in the competition on the market.
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